Tax competition and strategic complementarity Klaus B. Beckmann June 2005 Andrássy Working Paper Series No. XIV ISSN 1589-603X Edited by the Professors and Readers of Andrássy Gyula University, Budapest. This series presents ongoing research in a preliminary form. The authors bear the entire responsibility for papers in this series. The views expressed therein are the authors’, and may not reflect the official position of the University. The copyright for all papers appearing in the series remains with the authors. Author’s adress and affiliation: Prof. Dr. Klaus Beckmann Andrássy-Universität Budapest Pollack Mihály tér 3 H-1088 Budapest E-Mail: [email protected] © by the author(s) ANDRÁSSY WORKING PAPER SERIES ISSN 1589-603X